OK I'll bite: What is a REBA (other than MacEntyre)? In Washington state it's the Real Estate and Business Agents association. On the internet it's the "Regional Education and Business Alliance".
http://www.reba.org/
I have never heard of a REBA plan. It was, however, one of the names we considered using to describe the accounts set up for a health reimbursement arrangement before we decided to go with "Employee Medical Accounts".